THE BOSTON BEER COMPANY, INC. (SAM) Current Ratio
- Current ratio · latest quarter: Value 1.05×; Formula and calculation Current assets / current liabilities..
Current ratio
Overview →Financial period ending 2026-06-27; current quote (m). Amounts retain their stated periods and units.
| Metric | Value | Formula and calculation |
|---|---|---|
| Current ratio · latest quarter | 1.05× | Current assets / current liabilities. $515.81M ÷ $493.56M ≈ 1.05× |
Calculation inputs
| Input | Amount with unit | Raw financial data |
|---|---|---|
| Current assets | 515.81M USD | Assets, Current |
| Current obligations | 493.56M USD | Liabilities, Current |
| Cash and equivalents | 265.55M USD | Cash and Cash Equivalents, at Carrying Value |
| Short-term securities | (m) | |
| Customer receivables | 100.50M USD | Accounts Receivable, after Allowance for Credit Loss, Current |
| Inventory | 118.12M USD | Inventory, Net |
| Payables | 125.03M USD | Accounts Payable, Current |
| Borrowing debt due within one year | (m) | Long-term Debt, Current Maturities |
Calculated history
Changes compare with the next older row (previous quarter), unless explicitly labeled otherwise. Rolling 12-month growth compares two successive quarter-end rolling totals; it is not year-over-year growth.
| Period ending | Current assets (USD) | Current obligations (USD) | Cash and equivalents (USD) | Short-term securities (USD) | Customer receivables (USD) | Inventory (USD) | Payables (USD) | Borrowing debt due within one year (USD) | Current ratio |
|---|---|---|---|---|---|---|---|---|---|
| 2026-06-27 | $515.81M | $493.56M | $265.55M | (m) | $100.50M | $118.12M | $125.03M | (m) | 1.05× |
| 2026-03-28 | $417.28M | $448.57M | $164.12M | (m) | $86.94M | $118.95M | $100.21M | (m) | 0.93× |
| 2025-12-27 | $417.58M | $252.53M | $223.38M | (m) | $57.09M | $92.53M | $94.97M | (m) | 1.65× |
| 2025-09-27 | $461.79M | $252.56M | $250.45M | (m) | $84.32M | $101.72M | $102.21M | (m) | 1.83× |
| 2025-06-28 | $466.50M | $264.88M | $212.43M | (m) | $92.83M | $134.37M | $112.67M | (m) | 1.76× |
| 2025-03-29 | $414.35M | $241.20M | $152.45M | (m) | $87.70M | $145.26M | $110.09M | (m) | 1.72× |
| 2024-12-28 | $417.29M | $231.63M | $211.82M | (m) | $61.42M | $117.16M | $87.28M | (m) | 1.80× |
| 2024-09-28 | $535.68M | $263.65M | $255.60M | (m) | $94.10M | $160.32M | $102.91M | (m) | 2.03× |
| 2024-06-29 | $526.25M | $269.95M | $219.29M | (m) | $125.45M | $152.30M | $114.99M | (m) | 1.95× |
| 2024-03-30 | $452.92M | $211.42M | $205.44M | (m) | $72.96M | $146.78M | $98.11M | (m) | 2.14× |
| 2023-12-30 | $503.51M | $223.29M | $298.49M | (m) | $67.00M | $115.77M | $87.25M | (m) | 2.25× |
| 2023-09-30 | $579.40M | $264.75M | $310.78M | (m) | $87.98M | $148.40M | $114.70M | (m) | 2.19× |
| 2023-07-01 | $517.07M | $262.81M | $207.75M | (m) | $117.07M | $155.70M | $120.78M | (m) | 1.97× |
| 2023-04-01 | $403.82M | $207.64M | $122.56M | (m) | $80.10M | $150.76M | $100.67M | (m) | 1.94× |
| 2022-12-31 | $423.27M | $204.27M | $180.56M | (m) | $56.67M | $148.45M | $84.25M | (m) | 2.07× |
| 2022-09-24 | $528.77M | $313.60M | $222.05M | (m) | $92.35M | $192.17M | $151.44M | (m) | 1.69× |
| 2022-06-25 | $449.58M | $290.93M | $137.80M | (m) | $119.37M | $164.25M | $134.22M | (m) | 1.55× |
| 2022-03-26 | $356.53M | $245.53M | $15.77M | (m) | $101.88M | $162.59M | $112.71M | (m) | 1.45× |
| 2021-12-25 | $345.34M | $255.11M | $26.85M | (m) | $55.02M | $149.12M | $85.92M | (m) | 1.35× |
| 2021-09-25 | $431.13M | $285.49M | $86.50M | (m) | $83.12M | $196.46M | $136.46M | (m) | 1.51× |
| 2021-06-26 | $515.10M | $317.35M | $102.95M | (m) | $113.46M | $247.55M | $201.04M | (m) | 1.62× |
| 2021-03-27 | $450.55M | $271.63M | $144.66M | (m) | $105.04M | $160.67M | $157.09M | (m) | 1.66× |
| 2020-12-26 | $413.17M | $259.42M | $163.28M | (m) | $78.36M | $130.91M | $121.65M | (m) | 1.59× |
| 2020-09-26 | $400.02M | $231.94M | $157.13M | (m) | $93.81M | $123.83M | $108.60M | (m) | 1.72× |
| 2020-06-27 | $320.69M | $219.81M | $86.72M | (m) | $99.32M | $108.52M | $93.58M | (m) | 1.46× |
| 2020-03-28 | $336.00M | $186.78M | $129.50M | (m) | $58.25M | $124.53M | $92.25M | (m) | 1.80× |
| 2019-12-28 | $218.65M | $180.65M | $36.67M | (m) | $54.40M | $106.04M | $76.37M | (m) | 1.21× |
| 2019-09-28 | $209.39M | $166.48M | $27.13M | (m) | $68.69M | $92.63M | $71.03M | (m) | 1.26× |
| 2019-06-29 | $178.76M | $188.27M | $3.02M | (m) | $69.42M | $80.36M | $74.91M | (m) | 0.95× |
| 2019-03-30 | $260.86M | $132.00M | $102.89M | (m) | $54.52M | $85.86M | $61.62M | (m) | 1.98× |
| 2018-12-29 | $231.57M | $120.51M | $108.40M | (m) | $34.07M | $70.25M | $47.10M | (m) | 1.92× |
| 2018-09-29 | $220.64M | $131.65M | $68.89M | (m) | $52.81M | $72.25M | $62.05M | (m) | 1.68× |
| 2018-06-30 | $212.02M | $131.51M | $76.18M | (m) | $54.06M | $63.65M | $59.48M | (m) | 1.61× |
| 2018-03-31 | $174.90M | $99.92M | $46.65M | (m) | $49.01M | $56.23M | $43.18M | (m) | 1.75× |
| 2017-12-30 | $168.35M | $101.76M | $65.64M | (m) | $33.75M | $50.65M | $38.14M | (m) | 1.65× |
| 2017-09-30 | $179.14M | $109.39M | $70.05M | (m) | $43.18M | $54.94M | $42.19M | (m) | 1.64× |
| 2017-07-01 | $190.71M | $112.81M | $71.65M | (m) | $51.68M | $56.33M | $45.62M | (m) | 1.69× |
| 2017-04-01 | $166.07M | $84.48M | $59.89M | (m) | $35.31M | $54.44M | $36.07M | (m) | 1.97× |
| 2016-12-31 | $193.89M | $101.52M | $91.03M | (m) | $36.69M | $52.50M | $40.59M | (m) | 1.91× |
| 2016-09-24 | $204.55M | $106.29M | $77.27M | (m) | $46.19M | $57.23M | $36.38M | (m) | 1.92× |
| 2016-06-25 | $168.32M | $111.14M | $27.58M | (m) | $56.69M | $61.24M | $41.59M | (m) | 1.51× |
| 2016-03-26 | $182.50M | $101.52M | $51.13M | (m) | $45.18M | $61.74M | $45.17M | (m) | 1.80× |
| 2015-12-26 | $223.60M | $111.16M | $94.19M | (m) | $38.98M | $56.46M | $42.72M | (m) | 2.01× |
| 2015-09-26 | $272.27M | $132.79M | $134.61M | (m) | $57.12M | $57.32M | $48.52M | (m) | 2.05× |
| 2015-06-27 | $281.26M | $118.37M | $146.98M | (m) | $52.58M | $57.12M | $46.01M | (m) | 2.38× |
| 2015-03-28 | $250.41M | $102.06M | $122.16M | (m) | $44.35M | $55.80M | $39.36M | (m) | 2.45× |
| 2014-12-27 | $207.46M | $110.17M | $76.40M | (m) | $36.86M | $51.31M | $35.58M | (m) | 1.88× |
| 2014-09-27 | $187.67M | $122.39M | $57.18M | (m) | $49.67M | $59.61M | $39.84M | $55.00K | 1.53× |
| 2014-06-28 | $174.42M | $124.82M | $31.28M | (m) | $57.76M | $64.33M | $45.10M | (m) | 1.40× |
| 2014-03-29 | $156.47M | $98.21M | $27.98M | (m) | $45.97M | $61.01M | $38.91M | (m) | 1.59× |
| 2013-12-28 | $164.28M | $104.38M | $49.52M | (m) | $42.00M | $56.40M | $34.42M | (m) | 1.57× |
| 2013-09-28 | $173.37M | $125.15M | $43.73M | (m) | $52.57M | $59.51M | $40.70M | (m) | 1.39× |
| 2013-06-29 | $139.00M | $98.03M | $24.87M | (m) | $43.48M | $51.43M | $37.72M | (m) | 1.42× |
| 2013-03-30 | $132.25M | $74.77M | $32.29M | (m) | $30.26M | $51.71M | $27.67M | (m) | 1.77× |
| 2012-12-29 | $162.34M | $88.89M | $74.46M | (m) | $31.48M | $44.36M | $28.30M | (m) | 1.83× |
| 2012-09-29 | $150.51M | $83.46M | $62.84M | (m) | $34.13M | $38.14M | $26.47M | (m) | 1.80× |
| 2012-06-30 | $134.09M | $72.98M | $41.14M | (m) | $34.81M | $37.17M | $24.88M | (m) | 1.84× |
| 2012-03-31 | $120.02M | $61.34M | $38.16M | (m) | $24.80M | $38.13M | $22.50M | (m) | 1.96× |
| 2011-12-31 | $125.72M | $67.05M | $49.45M | (m) | $23.23M | $34.07M | $18.81M | (m) | 1.88× |
| 2011-09-24 | $128.16M | $82.55M | $48.12M | (m) | $30.79M | $30.77M | $25.00M | (m) | 1.55× |
| 2011-06-25 | $142.20M | $82.58M | $66.31M | (m) | $26.50M | $31.83M | $24.96M | (m) | 1.72× |
| 2010-12-25 | $112.00M | $72.20M | $48.97M | (m) | $20.02M | $26.61M | $19.42M | (m) | 1.55× |
(m) means missing inputs. Historical market-based ratios use the saved close on or immediately before period ending and that period’s reported shares; current quotes are not substituted. Five-year projections repeat historical CAGR, not analyst forecasts.